Publication 1212 pdf-2026

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Publication 1212, issued by the IRS, serves as a guide for brokers and owners of original issue discount (OID) debt instruments. It outlines how to identify OID debt instruments, report OID on tax returns, and provides definitions and instructions for various types of debt instruments. The publication also includes information on backup withholding, tax help resources, and specific reporting requirements for different categories of debt instruments. Additionally, it features photographs of missing children to raise awareness.

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Click ‘Get Form’ to open the publication 1212 PDF in the editor.
Begin by reviewing the introduction section, which outlines the purpose of the document. This will help you understand how to navigate through the form effectively.
Fill in your personal information in the designated fields. Ensure that all entries are accurate and match your official documents.
Proceed to sections detailing debt instruments. Carefully read each subsection, such as 'Debt Instruments on the OID List' and 'Information for Owners of OID Debt Instruments', to gather necessary data.
Utilize our platform's tools to highlight important sections or add notes as needed for clarity while filling out complex calculations related to Original Issue Discount (OID).
Once completed, review all entries for accuracy before saving or exporting your filled form directly from our editor.

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How to report interest shortfall on contingent payment debt on tax return?

To report interest shortfall on contingent payment debt, businesses must communicate clearly to lenders about the shortfall and its impact on financial statements. They can include it as a disclosure in the financial statements and mention the amount as Detail for Interest Income under Section 1099.

Do you have to report tax-exempt OID?

You generally include OID in your income as it accrues over the term of the debt instrument, whether or not you receive any payments from the issuer.

What is publication 1212?

The purpose of this publication is: to help brokers and other middlemen identify publicly offered original issue discount (OID) debt instruments they may hold as nominees for the true owners, so they can file Forms 1099-OID or Forms 1099-INT as required, and.

What is an OID used for?

The OID is the amount of discount or the difference between the original face value and the price paid for the bond. Original issue discounts are used by bond issuers to attract buyers to purchase their bonds so that the issuers can raise funds for their business.